# L_2011213EN.01000101.xml

| 19.8.2011 | EN | Official Journal of the European Union | L 213/1 |
| --- | --- | --- | --- |

19.8.2011

EN

Official Journal of the European Union

L 213/1

---

DEFINITIVE ADOPTION

of amending budget No 2 of the European Union for the financial year 2011

(2011/495/EU, Euratom)

THE PRESIDENT OF THE EUROPEAN PARLIAMENT,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 314(4)(a) and 314(9) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,

Having regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (1),

Having regard to the general budget of the European Union for the financial year 2011, as definitively adopted on 15 December 2010 (2),

Having regard to the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management (3),

Having regard to draft amending budget No 3 to the general budget 2011, which the Commission drew up on 15 April 2011,

Having regard to Council's position on draft amending budget No 3/2011, which the Council adopted on 16 June 2011,

Having regard to Rules 75b and 75e of the European Parliament's Rules of Procedure,

Having regard to the Parliament's approval of the position of the Council on 5 July 2011,

DECLARES:

Sole Article

The procedure under Article 314 of the Treaty on the Functioning of the European Union is complete and amending budget No 2 of the European Union for the financial year 2011 has been definitively adopted.

Done at Strasbourg, 5 July 2011.

The President

J. BUZEK

---

(1)  
  OJ L 248, 16.9.2002, p. 1.

1

(2)  
  OJ L 68, 15.3.2011

2

(3)  
  OJ C 139, 14.6.2006, p. 1.

3

---

DEFINITIVE ADOPTION OF AMENDING BUDGET No 2 OF THE EUROPEAN UNION FOR THE FINANCIAL YEAR 2011

CONTENTS

GENERAL STATEMENT OF REVENUE

GENERAL STATEMENT OF REVENUE

| A. Introduction and financing of the general budget | 5 |
| --- | --- |

| B. General statement of revenue by budget heading | 15 |
| --- | --- |

| — Title 1: Own resources | 16 |
| --- | --- |

| — Title 3: Surpluses, balances and adjustments | 19 |
| --- | --- |

---

A. INTRODUCTION AND FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

FINANCING OF THE GENERAL BUDGET

Appropriations to be covered during the financial year 2011 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

Appropriations to be covered during the financial year 2011 pursuant to Article 1 of Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources

EXPENDITURE

| Description | Budget 2011 (1) | Budget 2010 (2) | Change (%) |
| --- | --- | --- | --- |
| 1. Sustainable growth | 53 279 897 424 | 47 647 241 763 | +11,82 |
| 2. Preservation and management of natural resources | 56 378 918 184 | 58 135 640 809 | –3,02 |
| 3. Citizenship, freedom, security and justice | 1 459 246 345 | 1 477 871 910 | –1,26 |
| 4. EU as a global player | 7 237 527 520 | 7 787 695 183 | –7,06 |
| 5. Administration | 8 171 544 289 | 7 907 468 861 | +3,34 |
| Total expenditure
   (3) | 126 527 133 762 | 122 955 918 526 | +2,90 |

Description

Budget 2011 (1)

1

Budget 2010 (2)

2

Change (%)

1. Sustainable growth

53 279 897 424

47 647 241 763

+11,82

2. Preservation and management of natural resources

56 378 918 184

58 135 640 809

–3,02

3. Citizenship, freedom, security and justice

1 459 246 345

1 477 871 910

–1,26

4. EU as a global player

7 237 527 520

7 787 695 183

–7,06

5. Administration

8 171 544 289

7 907 468 861

+3,34

Total expenditure
   (3)

Total expenditure

3

126 527 133 762

126 527 133 762

122 955 918 526

122 955 918 526

+2,90

+2,90

REVENUE

| Description | Budget 2011 (4) | Budget 2010 (5) | Change (%) |
| --- | --- | --- | --- |
| Miscellaneous revenue (Titles 4 to 9) | 1 421 368 232 | 1 432 338 606 | –0,77 |
| Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0) | 4 539 394 283 | 2 253 591 199 | + 101,43 |
| Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2) | p.m. | p.m. | — |
| Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2) | p.m. | p.m. | — |
| Total revenue for Titles 3 to 9 | 5 960 762 515 | 3 685 929 805 | +61,72 |
| Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2) | 16 777 100 000 | 15 719 200 000 | +6,73 |
| VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3) | 13 786 799 525 | 13 277 325 100 | +3,84 |
| Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4) | 90 002 471 722 | 90 273 463 621 | –0,30 |
| Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6) | 120 566 371 247 | 119 269 988 721 | +1,09 |
| Total revenue
   (7) | 126 527 133 762 | 122 955 918 526 | +2,90 |

Description

Budget 2011 (4)

4

Budget 2010 (5)

5

Change (%)

Miscellaneous revenue (Titles 4 to 9)

1 421 368 232

1 432 338 606

–0,77

Surplus available from the preceding financial year (Chapter 3 0, Article 3 0 0)

4 539 394 283

2 253 591 199

+ 101,43

Surplus of own resources resulting from the repayment of the surplus of the Guarantee Fund for external actions (Chapter 3 0, Article 3 0 2)

p.m.

p.m.

—

Balance of own resources accruing from VAT and GNP/GNI-based own resources for earlier years (Chapters 3 1 and 3 2)

p.m.

p.m.

—

Total revenue for Titles 3 to 9

5 960 762 515

3 685 929 805

+61,72

Net amount of customs duties and sugar levies (Chapters 1 1 and 1 2)

16 777 100 000

15 719 200 000

+6,73

VAT-based own resource at the uniform rate (Tables 1 and 2, Chapter 1 3)

13 786 799 525

13 277 325 100

+3,84

Remainder to be financed by the additional resource (GNI-based own resource, Table 3, Chapter 1 4)

90 002 471 722

90 273 463 621

–0,30

Appropriations to be covered by the own resources referred to in Article 2 of Decision 2007/436/EC, Euratom (6)

6

120 566 371 247

119 269 988 721

+1,09

Total revenue
   (7)

Total revenue

7

126 527 133 762

126 527 133 762

122 955 918 526

122 955 918 526

+2,90

+2,90

TABLE 1

Calculation of capping of harmonised value added tax (VAT) bases pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom

| Member State | 1 % of non-capped VAT base | 1 % of gross national income | Capping rate (in %) | 1 % of gross national income multiplied by capping rate | 1 % of capped VAT base (8) | Member States whose VAT base is capped |
| --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) |
| Belgium | 1 490 188 000 | 3 616 891 000 | 50 | 1 808 445 500 | 1 490 188 000 | |
| Bulgaria | 166 799 000 | 348 101 000 | 50 | 174 050 500 | 166 799 000 | |
| Czech Republic | 661 192 000 | 1 398 582 000 | 50 | 699 291 000 | 661 192 000 | |
| Denmark | 960 047 000 | 2 447 431 000 | 50 | 1 223 715 500 | 960 047 000 | |
| Germany | 10 786 131 000 | 25 498 136 000 | 50 | 12 749 068 000 | 10 786 131 000 | |
| Estonia | 67 256 000 | 137 606 000 | 50 | 68 803 000 | 67 256 000 | |
| Ireland | 671 307 000 | 1 329 568 000 | 50 | 664 784 000 | 664 784 000 | Ireland |
| Greece | 1 068 721 000 | 2 326 192 000 | 50 | 1 163 096 000 | 1 068 721 000 | |
| Spain | 3 980 274 000 | 10 530 906 000 | 50 | 5 265 453 000 | 3 980 274 000 | |
| France | 8 957 675 000 | 20 468 603 000 | 50 | 10 234 301 500 | 8 957 675 000 | |
| Italy | 6 217 429 000 | 15 802 535 000 | 50 | 7 901 267 500 | 6 217 429 000 | |
| Cyprus | 167 385 000 | 173 886 000 | 50 | 86 943 000 | 86 943 000 | Cyprus |
| Latvia | 67 515 000 | 171 066 000 | 50 | 85 533 000 | 67 515 000 | |
| Lithuania | 139 817 000 | 272 430 000 | 50 | 136 215 000 | 136 215 000 | Lithuania |
| Luxembourg | 203 892 000 | 292 046 000 | 50 | 146 023 000 | 146 023 000 | Luxembourg |
| Hungary | 435 758 000 | 989 419 000 | 50 | 494 709 500 | 435 758 000 | |
| Malta | 43 813 000 | 57 711 000 | 50 | 28 855 500 | 28 855 500 | Malta |
| Netherlands | 2 971 670 000 | 6 033 982 000 | 50 | 3 016 991 000 | 2 971 670 000 | |
| Austria | 1 300 651 000 | 2 882 680 000 | 50 | 1 441 340 000 | 1 300 651 000 | |
| Poland | 2 046 902 000 | 3 683 272 000 | 50 | 1 841 636 000 | 1 841 636 000 | Poland |
| Portugal | 1 016 939 000 | 1 633 378 000 | 50 | 816 689 000 | 816 689 000 | Portugal |
| Romania | 484 272 000 | 1 280 218 000 | 50 | 640 109 000 | 484 272 000 | |
| Slovenia | 192 557 000 | 356 079 000 | 50 | 178 039 500 | 178 039 500 | Slovenia |
| Slovakia | 265 882 000 | 688 108 000 | 50 | 344 054 000 | 265 882 000 | |
| Finland | 804 121 000 | 1 830 942 000 | 50 | 915 471 000 | 804 121 000 | |
| Sweden | 1 538 220 000 | 3 505 588 000 | 50 | 1 752 794 000 | 1 538 220 000 | |
| United Kingdom | 8 557 834 000 | 17 661 074 000 | 50 | 8 830 537 000 | 8 557 834 000 | |
| Total | 55 264 247 000 | 125 416 430 000 | | 62 708 215 000 | 54 680 820 000 | |

Member State

1 % of non-capped VAT base

1 % of gross national income

Capping rate (in %)

1 % of gross national income multiplied by capping rate

1 % of capped VAT base (8)

8

Member States whose VAT base is capped

(1)

(2)

(3)

(4)

(5)

(6)

Belgium

1 490 188 000

3 616 891 000

50

1 808 445 500

1 490 188 000

Bulgaria

166 799 000

348 101 000

50

174 050 500

166 799 000

Czech Republic

661 192 000

1 398 582 000

50

699 291 000

661 192 000

Denmark

960 047 000

2 447 431 000

50

1 223 715 500

960 047 000

Germany

10 786 131 000

25 498 136 000

50

12 749 068 000

10 786 131 000

Estonia

67 256 000

137 606 000

50

68 803 000

67 256 000

Ireland

671 307 000

1 329 568 000

50

664 784 000

664 784 000

Ireland

Greece

1 068 721 000

2 326 192 000

50

1 163 096 000

1 068 721 000

Spain

3 980 274 000

10 530 906 000

50

5 265 453 000

3 980 274 000

France

8 957 675 000

20 468 603 000

50

10 234 301 500

8 957 675 000

Italy

6 217 429 000

15 802 535 000

50

7 901 267 500

6 217 429 000

Cyprus

167 385 000

173 886 000

50

86 943 000

86 943 000

Cyprus

Latvia

67 515 000

171 066 000

50

85 533 000

67 515 000

Lithuania

139 817 000

272 430 000

50

136 215 000

136 215 000

Lithuania

Luxembourg

203 892 000

292 046 000

50

146 023 000

146 023 000

Luxembourg

Hungary

435 758 000

989 419 000

50

494 709 500

435 758 000

Malta

43 813 000

57 711 000

50

28 855 500

28 855 500

Malta

Netherlands

2 971 670 000

6 033 982 000

50

3 016 991 000

2 971 670 000

Austria

1 300 651 000

2 882 680 000

50

1 441 340 000

1 300 651 000

Poland

2 046 902 000

3 683 272 000

50

1 841 636 000

1 841 636 000

Poland

Portugal

1 016 939 000

1 633 378 000

50

816 689 000

816 689 000

Portugal

Romania

484 272 000

1 280 218 000

50

640 109 000

484 272 000

Slovenia

192 557 000

356 079 000

50

178 039 500

178 039 500

Slovenia

Slovakia

265 882 000

688 108 000

50

344 054 000

265 882 000

Finland

804 121 000

1 830 942 000

50

915 471 000

804 121 000

Sweden

1 538 220 000

3 505 588 000

50

1 752 794 000

1 538 220 000

United Kingdom

8 557 834 000

17 661 074 000

50

8 830 537 000

8 557 834 000

Total

Total

55 264 247 000

55 264 247 000

125 416 430 000

125 416 430 000

62 708 215 000

62 708 215 000

54 680 820 000

54 680 820 000

TABLE 2

Breakdown of own resources accruing from VAT pursuant to Article 2(1)(b) of Decision 2007/436/EC, Euratom (Chapter 1 3)

| Member State | 1 % of capped VAT base | Uniform rate of VAT own resource (9) (in %) | VAT-based own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 1 490 188 000 | 0,300 | 447 056 400 |
| Bulgaria | 166 799 000 | 0,300 | 50 039 700 |
| Czech Republic | 661 192 000 | 0,300 | 198 357 600 |
| Denmark | 960 047 000 | 0,300 | 288 014 100 |
| Germany | 10 786 131 000 | 0,150 | 1 617 919 650 |
| Estonia | 67 256 000 | 0,300 | 20 176 800 |
| Ireland | 664 784 000 | 0,300 | 199 435 200 |
| Greece | 1 068 721 000 | 0,300 | 320 616 300 |
| Spain | 3 980 274 000 | 0,300 | 1 194 082 200 |
| France | 8 957 675 000 | 0,300 | 2 687 302 500 |
| Italy | 6 217 429 000 | 0,300 | 1 865 228 700 |
| Cyprus | 86 943 000 | 0,300 | 26 082 900 |
| Latvia | 67 515 000 | 0,300 | 20 254 500 |
| Lithuania | 136 215 000 | 0,300 | 40 864 500 |
| Luxembourg | 146 023 000 | 0,300 | 43 806 900 |
| Hungary | 435 758 000 | 0,300 | 130 727 400 |
| Malta | 28 855 500 | 0,300 | 8 656 650 |
| Netherlands | 2 971 670 000 | 0,100 | 297 167 000 |
| Austria | 1 300 651 000 | 0,225 | 292 646 475 |
| Poland | 1 841 636 000 | 0,300 | 552 490 800 |
| Portugal | 816 689 000 | 0,300 | 245 006 700 |
| Romania | 484 272 000 | 0,300 | 145 281 600 |
| Slovenia | 178 039 500 | 0,300 | 53 411 850 |
| Slovakia | 265 882 000 | 0,300 | 79 764 600 |
| Finland | 804 121 000 | 0,300 | 241 236 300 |
| Sweden | 1 538 220 000 | 0,100 | 153 822 000 |
| United Kingdom | 8 557 834 000 | 0,300 | 2 567 350 200 |
| Total | 54 680 820 000 | | 13 786 799 525 |

Member State

1 % of capped VAT base

Uniform rate of VAT own resource (9) (in %)

9

VAT-based own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

1 490 188 000

0,300

447 056 400

Bulgaria

166 799 000

0,300

50 039 700

Czech Republic

661 192 000

0,300

198 357 600

Denmark

960 047 000

0,300

288 014 100

Germany

10 786 131 000

0,150

1 617 919 650

Estonia

67 256 000

0,300

20 176 800

Ireland

664 784 000

0,300

199 435 200

Greece

1 068 721 000

0,300

320 616 300

Spain

3 980 274 000

0,300

1 194 082 200

France

8 957 675 000

0,300

2 687 302 500

Italy

6 217 429 000

0,300

1 865 228 700

Cyprus

86 943 000

0,300

26 082 900

Latvia

67 515 000

0,300

20 254 500

Lithuania

136 215 000

0,300

40 864 500

Luxembourg

146 023 000

0,300

43 806 900

Hungary

435 758 000

0,300

130 727 400

Malta

28 855 500

0,300

8 656 650

Netherlands

2 971 670 000

0,100

297 167 000

Austria

1 300 651 000

0,225

292 646 475

Poland

1 841 636 000

0,300

552 490 800

Portugal

816 689 000

0,300

245 006 700

Romania

484 272 000

0,300

145 281 600

Slovenia

178 039 500

0,300

53 411 850

Slovakia

265 882 000

0,300

79 764 600

Finland

804 121 000

0,300

241 236 300

Sweden

1 538 220 000

0,100

153 822 000

United Kingdom

8 557 834 000

0,300

2 567 350 200

Total

Total

54 680 820 000

54 680 820 000

13 786 799 525

13 786 799 525

TABLE 3

Determination of uniform rate and breakdown of resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom (Chapter 1 4)

| Member State | 1 % of gross national income | Uniform rate of ‘additional base’ own resource | ‘Additional base’ own resource at uniform rate |
| --- | --- | --- | --- |
| | (1) | (2) | (3) = (1) × (2) |
| Belgium | 3 616 891 000 | | 2 595 586 001 |
| Bulgaria | 348 101 000 | | 249 807 385 |
| Czech Republic | 1 398 582 000 | | 1 003 663 052 |
| Denmark | 2 447 431 000 | | 1 756 347 548 |
| Germany | 25 498 136 000 | | 18 298 202 749 |
| Estonia | 137 606 000 | | 98 750 061 |
| Ireland | 1 329 568 000 | | 954 136 602 |
| Greece | 2 326 192 000 | | 1 669 342 922 |
| Spain | 10 530 906 000 | | 7 557 283 918 |
| France | 20 468 603 000 | | 14 688 863 833 |
| Italy | 15 802 535 000 | | 11 340 357 954 |
| Cyprus | 173 886 000 | | 124 785 643 |
| Latvia | 171 066 000 | 0,7176290 (10) | 122 761 929 |
| Lithuania | 272 430 000 | | 195 503 678 |
| Luxembourg | 292 046 000 | | 209 580 689 |
| Hungary | 989 419 000 | | 710 035 803 |
| Malta | 57 711 000 | | 41 415 089 |
| Netherlands | 6 033 982 000 | | 4 330 160 684 |
| Austria | 2 882 680 000 | | 2 068 694 869 |
| Poland | 3 683 272 000 | | 2 643 222 934 |
| Portugal | 1 633 378 000 | | 1 172 159 479 |
| Romania | 1 280 218 000 | | 918 721 609 |
| Slovenia | 356 079 000 | | 255 532 629 |
| Slovakia | 688 108 000 | | 493 806 280 |
| Finland | 1 830 942 000 | | 1 313 937 142 |
| Sweden | 3 505 588 000 | | 2 515 711 736 |
| United Kingdom | 17 661 074 000 | | 12 674 099 504 |
| Total | 125 416 430 000 | | 90 002 471 722 |

Member State

1 % of gross national income

Uniform rate of ‘additional base’ own resource

‘Additional base’ own resource at uniform rate

(1)

(2)

(3) = (1) × (2)

Belgium

3 616 891 000

2 595 586 001

Bulgaria

348 101 000

249 807 385

Czech Republic

1 398 582 000

1 003 663 052

Denmark

2 447 431 000

1 756 347 548

Germany

25 498 136 000

18 298 202 749

Estonia

137 606 000

98 750 061

Ireland

1 329 568 000

954 136 602

Greece

2 326 192 000

1 669 342 922

Spain

10 530 906 000

7 557 283 918

France

20 468 603 000

14 688 863 833

Italy

15 802 535 000

11 340 357 954

Cyprus

173 886 000

124 785 643

Latvia

171 066 000

0,7176290 (10)

10

122 761 929

Lithuania

272 430 000

195 503 678

Luxembourg

292 046 000

209 580 689

Hungary

989 419 000

710 035 803

Malta

57 711 000

41 415 089

Netherlands

6 033 982 000

4 330 160 684

Austria

2 882 680 000

2 068 694 869

Poland

3 683 272 000

2 643 222 934

Portugal

1 633 378 000

1 172 159 479

Romania

1 280 218 000

918 721 609

Slovenia

356 079 000

255 532 629

Slovakia

688 108 000

493 806 280

Finland

1 830 942 000

1 313 937 142

Sweden

3 505 588 000

2 515 711 736

United Kingdom

17 661 074 000

12 674 099 504

Total

Total

125 416 430 000

125 416 430 000

90 002 471 722

90 002 471 722

TABLE 4

Calculation of the gross reduction in GNI contribution for the Netherlands and Sweden and its financing, pursuant to Article 2 paragraph (5) of Decision 2007/436/EC, Euratom (Chapter 1 6)

| Member State | Gross reduction | Percentage share of GNI base | GNI key applied to the gross reduction | Financing of the reduction in favour of the Netherlands and Sweden |
| --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) = (1) + (3) |
| Belgium | | 2,88 | 23 934 277 | 23 934 277 |
| Bulgaria | | 0,28 | 2 303 510 | 2 303 510 |
| Czech Republic | | 1,12 | 9 254 923 | 9 254 923 |
| Denmark | | 1,95 | 16 195 537 | 16 195 537 |
| Germany | | 20,33 | 168 730 393 | 168 730 393 |
| Estonia | | 0,11 | 910 589 | 910 589 |
| Ireland | | 1,06 | 8 798 233 | 8 798 233 |
| Greece | | 1,85 | 15 393 254 | 15 393 254 |
| Spain | | 8,40 | 69 686 816 | 69 686 816 |
| France | | 16,32 | 135 448 153 | 135 448 153 |
| Italy | | 12,60 | 104 571 093 | 104 571 093 |
| Cyprus | | 0,14 | 1 150 667 | 1 150 667 |
| Latvia | | 0,14 | 1 132 006 | 1 132 006 |
| Lithuania | | 0,22 | 1 802 768 | 1 802 768 |
| Luxembourg | | 0,23 | 1 932 574 | 1 932 574 |
| Hungary | | 0,79 | 6 547 344 | 6 547 344 |
| Malta | | 0,05 | 381 895 | 381 895 |
| Netherlands | – 665 039 963 | 4,81 | 39 929 040 | – 625 110 923 |
| Austria | | 2,30 | 19 075 737 | 19 075 737 |
| Poland | | 2,94 | 24 373 544 | 24 373 544 |
| Portugal | | 1,30 | 10 808 653 | 10 808 653 |
| Romania | | 1,02 | 8 471 666 | 8 471 666 |
| Slovenia | | 0,28 | 2 356 304 | 2 356 304 |
| Slovakia | | 0,55 | 4 553 460 | 4 553 460 |
| Finland | | 1,46 | 12 116 006 | 12 116 006 |
| Sweden | – 164 885 941 | 2,80 | 23 197 744 | – 141 688 197 |
| United Kingdom | | 14,08 | 116 869 718 | 116 869 718 |
| Total | – 829 925 904 | 100,00 | 829 925 904 | 0 |
| EU GDP price deflator, in EUR (spring 2010 economic forecast):
  (a) 2004 EU25 = 107,4023 / (b) 2006 EU25 = 112,1509 / (c) 2006 EU27 = 112,4894 / (d) 2011 EU27 = 118,4172
  Lump-sum for the Netherlands: in 2011 prices:
  605 000 000  EUR × [(b/a) × (d/c)] = 665 039 963  EUR
  Lump-sum for Sweden: in 2011 prices:
  150 000 000  EUR × [(b/a) × (d/c)] = 164 885 941  EUR |

Member State

Gross reduction

Percentage share of GNI base

GNI key applied to the gross reduction

Financing of the reduction in favour of the Netherlands and Sweden

(1)

(2)

(3)

(4) = (1) + (3)

Belgium

2,88

23 934 277

23 934 277

Bulgaria

0,28

2 303 510

2 303 510

Czech Republic

1,12

9 254 923

9 254 923

Denmark

1,95

16 195 537

16 195 537

Germany

20,33

168 730 393

168 730 393

Estonia

0,11

910 589

910 589

Ireland

1,06

8 798 233

8 798 233

Greece

1,85

15 393 254

15 393 254

Spain

8,40

69 686 816

69 686 816

France

16,32

135 448 153

135 448 153

Italy

12,60

104 571 093

104 571 093

Cyprus

0,14

1 150 667

1 150 667

Latvia

0,14

1 132 006

1 132 006

Lithuania

0,22

1 802 768

1 802 768

Luxembourg

0,23

1 932 574

1 932 574

Hungary

0,79

6 547 344

6 547 344

Malta

0,05

381 895

381 895

Netherlands

– 665 039 963

4,81

39 929 040

– 625 110 923

Austria

2,30

19 075 737

19 075 737

Poland

2,94

24 373 544

24 373 544

Portugal

1,30

10 808 653

10 808 653

Romania

1,02

8 471 666

8 471 666

Slovenia

0,28

2 356 304

2 356 304

Slovakia

0,55

4 553 460

4 553 460

Finland

1,46

12 116 006

12 116 006

Sweden

– 164 885 941

2,80

23 197 744

– 141 688 197

United Kingdom

14,08

116 869 718

116 869 718

Total

Total

– 829 925 904

– 829 925 904

100,00

100,00

829 925 904

829 925 904

0

0

EU GDP price deflator, in EUR (spring 2010 economic forecast):

(a) 2004 EU25 = 107,4023 / (b) 2006 EU25 = 112,1509 / (c) 2006 EU27 = 112,4894 / (d) 2011 EU27 = 118,4172

Lump-sum for the Netherlands: in 2011 prices:

605 000 000  EUR × [(b/a) × (d/c)] = 665 039 963  EUR

Lump-sum for Sweden: in 2011 prices:

150 000 000  EUR × [(b/a) × (d/c)] = 164 885 941  EUR

TABLE 5

Correction of budgetary imbalances for the United Kingdom for the year 2010 pursuant to Article 4 of Decision 2007/436/EC, Euratom (Chapter 1 5)

| Description | Coefficient (11) (%) | Amount |
| --- | --- | --- |
| 1. United Kingdom's share (in %) of notional uncapped VAT base | 15,3816 | |
| 2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure | 8,1222 | |
| 3. (1) – (2) | 7,2593 | |
| 4. Total allocated expenditure | | 112 118 871 234 |
| 5. Enlargement-related expenditure (12) = (5a + 5b) | | 25 444 654 082 |
| 5a. Pre-accession expenditure | | 2 981 845 806 |
| 5b. Expenditure related to Article 4(1)(g) | | 22 462 808 276 |
| 6. Enlargement-adjusted total allocated expenditure = (4) – (5) | | 86 674 217 152 |
| 7. United Kingdom's correction original amount = (3) × (6) × 0,66 | | 4 152 698 471 |
| 8. United Kingdom's advantage (13) | | 1 046 923 607 |
| 9. Core United Kingdom's correction = (7) – (8) | | 3 105 774 864 |
| 10. Windfall gains deriving from traditional own resources (14) | | 26 548 215 |
| 11. Correction for the United Kingdom = (9) – (10) | | 3 079 226 649 |

Description

Coefficient (11) (%)

11

Amount

1. United Kingdom's share (in %) of notional uncapped VAT base

15,3816

2. United Kingdom's share (in %) of enlargement-adjusted total allocated expenditure

8,1222

3. (1) – (2)

7,2593

4. Total allocated expenditure

4. Total allocated expenditure

112 118 871 234

112 118 871 234

5. Enlargement-related expenditure (12) = (5a + 5b)

12

25 444 654 082

5a. Pre-accession expenditure

2 981 845 806

5b. Expenditure related to Article 4(1)(g)

22 462 808 276

6. Enlargement-adjusted total allocated expenditure = (4) – (5)

86 674 217 152

7. United Kingdom's correction original amount = (3) × (6) × 0,66

4 152 698 471

8. United Kingdom's advantage (13)

13

1 046 923 607

9. Core United Kingdom's correction = (7) – (8)

3 105 774 864

10. Windfall gains deriving from traditional own resources (14)

14

26 548 215

11. Correction for the United Kingdom = (9) – (10)

3 079 226 649

According to Article 4(2) of Decision 2007/436/EC, Euratom, during the period 2007-2013 the additional contribution of the United Kingdom resulting from the reduction of allocated expenditure by the expenditure related to enlargement as referred to in paragraph (1)(g) of that Article shall not exceed EUR 10 500 000 000, measured in 2004 prices. The corresponding figures are set out in the table below.

| 2007-2012 UK corrections
  Difference in original amount in reference to EUR 10,5 billion threshold
  (ORD 2007 vs. ORD 2000), in EUR | Difference
  in current
  prices | Difference
  in constant
  2004 prices |
| --- | --- | --- |
| (A) 2007 UK correction | 0 | 0 |
| (B) 2008 UK correction | – 299 990 334 | – 278 238 906 |
| (C) 2009 UK correction | –1 349 647 274 | –1 270 060 542 |
| (D) 2010 UK correction | –2 280 386 723 | –2 106 891 926 |
| (E) 2011 UK correction | n/a | n/a |
| (F) 2012 UK correction | n/a | n/a |
| (G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F) | –3 930 024 332 | –3 655 191 375 |

2007-2012 UK corrections

Difference in original amount in reference to EUR 10,5 billion threshold

(ORD 2007 vs. ORD 2000), in EUR

Difference

in current

prices

Difference

in constant

2004 prices

(A) 2007 UK correction

0

0

(B) 2008 UK correction

– 299 990 334

– 278 238 906

(C) 2009 UK correction

–1 349 647 274

–1 270 060 542

(D) 2010 UK correction

–2 280 386 723

–2 106 891 926

(E) 2011 UK correction

n/a

n/a

(F) 2012 UK correction

n/a

n/a

(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)

(G) Sum of differences = (A) + (B) + (C) + (D) + (E) + (F)

–3 930 024 332

–3 930 024 332

–3 655 191 375

–3 655 191 375

TABLE 6

Calculation of the financing of the correction for the United Kingdom amounting to EUR –3 079 226 649 (Chapter 1 5)

| Member State | Percentage share of GNI base | Shares without the United Kingdom | Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom | Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2 | Column 4 distributed in accordance with column 3 | Financing scale | Financing scale applied to the correction |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | (1) | (2) | (3) | (4) | (5) | (6) = (2) + (4) + (5) | (7) |
| Belgium | 2,88 | 3,36 | 5,18 | | 1,37 | 4,72 | 145 448 571 |
| Bulgaria | 0,28 | 0,32 | 0,50 | | 0,13 | 0,45 | 13 998 429 |
| Czech Republic | 1,12 | 1,30 | 2,00 | | 0,53 | 1,83 | 56 242 158 |
| Denmark | 1,95 | 2,27 | 3,50 | | 0,92 | 3,20 | 98 420 257 |
| Germany | 20,33 | 23,66 | 0,00 | –17,75 | 0,00 | 5,92 | 182 159 254 |
| Estonia | 0,11 | 0,13 | 0,20 | | 0,05 | 0,18 | 5 533 646 |
| Ireland | 1,06 | 1,23 | 1,90 | | 0,50 | 1,74 | 53 466 849 |
| Greece | 1,85 | 2,16 | 3,33 | | 0,88 | 3,04 | 93 544 788 |
| Spain | 8,40 | 9,77 | 15,08 | | 3,98 | 13,75 | 423 486 700 |
| France | 16,32 | 19,00 | 29,31 | | 7,74 | 26,73 | 823 118 270 |
| Italy | 12,60 | 14,67 | 22,63 | | 5,97 | 20,64 | 635 478 409 |
| Cyprus | 0,14 | 0,16 | 0,25 | | 0,07 | 0,23 | 6 992 600 |
| Latvia | 0,14 | 0,16 | 0,24 | | 0,06 | 0,22 | 6 879 197 |
| Lithuania | 0,22 | 0,25 | 0,39 | | 0,10 | 0,36 | 10 955 418 |
| Luxembourg | 0,23 | 0,27 | 0,42 | | 0,11 | 0,38 | 11 744 250 |
| Hungary | 0,79 | 0,92 | 1,42 | | 0,37 | 1,29 | 39 788 199 |
| Malta | 0,05 | 0,05 | 0,08 | | 0,02 | 0,08 | 2 320 773 |
| Netherlands | 4,81 | 5,60 | 0,00 | –4,20 | 0,00 | 1,40 | 43 106 902 |
| Austria | 2,30 | 2,68 | 0,00 | –2,01 | 0,00 | 0,67 | 20 593 930 |
| Poland | 2,94 | 3,42 | 5,27 | | 1,39 | 4,81 | 148 117 997 |
| Portugal | 1,30 | 1,52 | 2,34 | | 0,62 | 2,13 | 65 684 174 |
| Romania | 1,02 | 1,19 | 1,83 | | 0,48 | 1,67 | 51 482 303 |
| Slovenia | 0,28 | 0,33 | 0,51 | | 0,13 | 0,47 | 14 319 254 |
| Slovakia | 0,55 | 0,64 | 0,99 | | 0,26 | 0,90 | 27 671 369 |
| Finland | 1,46 | 1,70 | 2,62 | | 0,69 | 2,39 | 73 628 953 |
| Sweden | 2,80 | 3,25 | 0,00 | –2,44 | 0,00 | 0,81 | 25 043 999 |
| United Kingdom | 14,08 | 0,00 | 0,00 | | 0,00 | 0,00 | 0 |
| Total | 100,00 | 100,00 | 100,00 | –26,39 | 26,39 | 100,00 | 3 079 226 649 |

Member State

Percentage share of GNI base

Shares without the United Kingdom

Shares without Germany, the Netherlands, Austria, Sweden and the United Kingdom

Three quarters of the share of Germany, the Netherlands, Austria and Sweden in column 2

Column 4 distributed in accordance with column 3

Financing scale

Financing scale applied to the correction

(1)

(2)

(3)

(4)

(5)

(6) = (2) + (4) + (5)

(7)

Belgium

2,88

3,36

5,18

1,37

4,72

145 448 571

Bulgaria

0,28

0,32

0,50

0,13

0,45

13 998 429

Czech Republic

1,12

1,30

2,00

0,53

1,83

56 242 158

Denmark

1,95

2,27

3,50

0,92

3,20

98 420 257

Germany

20,33

23,66

0,00

–17,75

0,00

5,92

182 159 254

Estonia

0,11

0,13

0,20

0,05

0,18

5 533 646

Ireland

1,06

1,23

1,90

0,50

1,74

53 466 849

Greece

1,85

2,16

3,33

0,88

3,04

93 544 788

Spain

8,40

9,77

15,08

3,98

13,75

423 486 700

France

16,32

19,00

29,31

7,74

26,73

823 118 270

Italy

12,60

14,67

22,63

5,97

20,64

635 478 409

Cyprus

0,14

0,16

0,25

0,07

0,23

6 992 600

Latvia

0,14

0,16

0,24

0,06

0,22

6 879 197

Lithuania

0,22

0,25

0,39

0,10

0,36

10 955 418

Luxembourg

0,23

0,27

0,42

0,11

0,38

11 744 250

Hungary

0,79

0,92

1,42

0,37

1,29

39 788 199

Malta

0,05

0,05

0,08

0,02

0,08

2 320 773

Netherlands

4,81

5,60

0,00

–4,20

0,00

1,40

43 106 902

Austria

2,30

2,68

0,00

–2,01

0,00

0,67

20 593 930

Poland

2,94

3,42

5,27

1,39

4,81

148 117 997

Portugal

1,30

1,52

2,34

0,62

2,13

65 684 174

Romania

1,02

1,19

1,83

0,48

1,67

51 482 303

Slovenia

0,28

0,33

0,51

0,13

0,47

14 319 254

Slovakia

0,55

0,64

0,99

0,26

0,90

27 671 369

Finland

1,46

1,70

2,62

0,69

2,39

73 628 953

Sweden

2,80

3,25

0,00

–2,44

0,00

0,81

25 043 999

United Kingdom

14,08

0,00

0,00

0,00

0,00

0

Total

Total

100,00

100,00

100,00

100,00

100,00

100,00

–26,39

–26,39

26,39

26,39

100,00

100,00

3 079 226 649

3 079 226 649

The calculations are made to 15 decimal places.

TABLE 7

Summary of financing (15) of the general budget by type of own resource and by Member Sate

15

| Member State | Traditional own resources (TOR) | VAT and GNI-based own resources, including adjustments | Total own resources (16) |
| --- | --- | --- | --- |
| Net sugar sector levies (75 %) | Net customs duties (75 %) | Total net traditional own resources (75 %) | Collection costs (25 % of gross TOR) (p.m.) | VAT-based own resource | GNI-based own resource | Reduction in favour of Netherlands and Sweden | United Kingdom correction | Total ‘national contributions’ | Share in total ‘national contributions’ (%) |
| | (1) | (2) | (3) = (1) + (2) | (4) | (5) | (6) | (7) | (8) | (9) = (5) + (6) + (7) + (8) | (10) | (11) = (3) + (9) |
| Belgium | 6 600 000 | 1 512 400 000 | 1 519 000 000 | 506 333 333 | 447 056 400 | 2 595 586 001 | 23 934 277 | 145 448 571 | 3 212 025 249 | 3,09 | 4 731 025 249 |
| Bulgaria | 400 000 | 55 400 000 | 55 800 000 | 18 600 000 | 50 039 700 | 249 807 385 | 2 303 510 | 13 998 429 | 316 149 024 | 0,30 | 371 949 024 |
| Czech Republic | 3 400 000 | 193 300 000 | 196 700 000 | 65 566 667 | 198 357 600 | 1 003 663 052 | 9 254 923 | 56 242 158 | 1 267 517 733 | 1,22 | 1 464 217 733 |
| Denmark | 3 400 000 | 318 500 000 | 321 900 000 | 107 300 000 | 288 014 100 | 1 756 347 548 | 16 195 537 | 98 420 257 | 2 158 977 442 | 2,08 | 2 480 877 442 |
| Germany | 26 300 000 | 3 403 800 000 | 3 430 100 000 | 1 143 366 662 | 1 617 919 650 | 18 298 202 749 | 168 730 393 | 182 159 254 | 20 267 012 046 | 19,53 | 23 697 112 046 |
| Estonia | 0 | 16 800 000 | 16 800 000 | 5 600 000 | 20 176 800 | 98 750 061 | 910 589 | 5 533 646 | 125 371 096 | 0,12 | 142 171 096 |
| Ireland | 0 | 178 200 000 | 178 200 000 | 59 400 000 | 199 435 200 | 954 136 602 | 8 798 233 | 53 466 849 | 1 215 836 884 | 1,17 | 1 394 036 884 |
| Greece | 1 400 000 | 155 000 000 | 156 400 000 | 52 133 334 | 320 616 300 | 1 669 342 922 | 15 393 254 | 93 544 788 | 2 098 897 264 | 2,02 | 2 255 297 264 |
| Spain | 4 700 000 | 1 056 600 000 | 1 061 300 000 | 353 766 667 | 1 194 082 200 | 7 557 283 918 | 69 686 816 | 423 486 700 | 9 244 539 634 | 8,91 | 10 305 839 634 |
| France | 30 900 000 | 1 357 500 000 | 1 388 400 000 | 462 800 000 | 2 687 302 500 | 14 688 863 833 | 135 448 153 | 823 118 270 | 18 334 732 756 | 17,67 | 19 723 132 756 |
| Italy | 4 700 000 | 1 795 300 000 | 1 800 000 000 | 600 000 000 | 1 865 228 700 | 11 340 357 954 | 104 571 093 | 635 478 409 | 13 945 636 156 | 13,44 | 15 745 636 156 |
| Cyprus | 0 | 33 200 000 | 33 200 000 | 11 066 667 | 26 082 900 | 124 785 643 | 1 150 667 | 6 992 600 | 159 011 810 | 0,15 | 192 211 810 |
| Latvia | 0 | 21 100 000 | 21 100 000 | 7 033 333 | 20 254 500 | 122 761 929 | 1 132 006 | 6 879 197 | 151 027 632 | 0,15 | 172 127 632 |
| Lithuania | 800 000 | 47 900 000 | 48 700 000 | 16 233 334 | 40 864 500 | 195 503 678 | 1 802 768 | 10 955 418 | 249 126 364 | 0,24 | 297 826 364 |
| Luxembourg | 0 | 12 300 000 | 12 300 000 | 4 100 000 | 43 806 900 | 209 580 689 | 1 932 574 | 11 744 250 | 267 064 413 | 0,26 | 279 364 413 |
| Hungary | 2 000 000 | 112 200 000 | 114 200 000 | 38 066 667 | 130 727 400 | 710 035 803 | 6 547 344 | 39 788 199 | 887 098 746 | 0,85 | 1 001 298 746 |
| Malta | 0 | 10 100 000 | 10 100 000 | 3 366 667 | 8 656 650 | 41 415 089 | 381 895 | 2 320 773 | 52 774 407 | 0,05 | 62 874 407 |
| Netherlands | 7 300 000 | 2 039 100 000 | 2 046 400 000 | 682 133 333 | 297 167 000 | 4 330 160 684 | – 625 110 923 | 43 106 902 | 4 045 323 663 | 3,90 | 6 091 723 663 |
| Austria | 3 200 000 | 168 100 000 | 171 300 000 | 57 100 000 | 292 646 475 | 2 068 694 869 | 19 075 737 | 20 593 930 | 2 401 011 011 | 2,31 | 2 572 311 011 |
| Poland | 12 800 000 | 379 500 000 | 392 300 000 | 130 766 667 | 552 490 800 | 2 643 222 934 | 24 373 544 | 148 117 997 | 3 368 205 275 | 3,25 | 3 760 505 275 |
| Portugal | 200 000 | 131 300 000 | 131 500 000 | 43 833 334 | 245 006 700 | 1 172 159 479 | 10 808 653 | 65 684 174 | 1 493 659 006 | 1,44 | 1 625 159 006 |
| Romania | 1 000 000 | 142 300 000 | 143 300 000 | 47 766 667 | 145 281 600 | 918 721 609 | 8 471 666 | 51 482 303 | 1 123 957 178 | 1,08 | 1 267 257 178 |
| Slovenia | 0 | 78 800 000 | 78 800 000 | 26 266 667 | 53 411 850 | 255 532 629 | 2 356 304 | 14 319 254 | 325 620 037 | 0,31 | 404 420 037 |
| Slovakia | 1 400 000 | 93 400 000 | 94 800 000 | 31 600 000 | 79 764 600 | 493 806 280 | 4 553 460 | 27 671 369 | 605 795 709 | 0,58 | 700 595 709 |
| Finland | 800 000 | 138 000 000 | 138 800 000 | 46 266 667 | 241 236 300 | 1 313 937 142 | 12 116 006 | 73 628 953 | 1 640 918 401 | 1,58 | 1 779 718 401 |
| Sweden | 2 600 000 | 450 300 000 | 452 900 000 | 150 966 667 | 153 822 000 | 2 515 711 736 | – 141 688 197 | 25 043 999 | 2 552 889 538 | 2,46 | 3 005 789 538 |
| United Kingdom | 9 500 000 | 2 753 300 000 | 2 762 800 000 | 920 933 334 | 2 567 350 200 | 12 674 099 504 | 116 869 718 | –3 079 226 649 | 12 279 092 773 | 11,83 | 15 041 892 773 |
| Total | 123 400 000 | 16 653 700 000 | 16 777 100 000 | 5 592 366 667 | 13 786 799 525 | 90 002 471 722 | 0 | 0 | 103 789 271 247 | 100,00 | 120 566 371 247 |

Member State

Traditional own resources (TOR)

VAT and GNI-based own resources, including adjustments

Total own resources (16)

16

Net sugar sector levies (75 %)

Net customs duties (75 %)

Total net traditional own resources (75 %)

Collection costs (25 % of gross TOR) (p.m.)

VAT-based own resource

GNI-based own resource

Reduction in favour of Netherlands and Sweden

United Kingdom correction

Total ‘national contributions’

Share in total ‘national contributions’ (%)

(1)

(2)

(3) = (1) + (2)

(4)

(5)

(6)

(7)

(8)

(9) = (5) + (6) + (7) + (8)

(10)

(11) = (3) + (9)

Belgium

6 600 000

1 512 400 000

1 519 000 000

506 333 333

447 056 400

2 595 586 001

23 934 277

145 448 571

3 212 025 249

3,09

4 731 025 249

Bulgaria

400 000

55 400 000

55 800 000

18 600 000

50 039 700

249 807 385

2 303 510

13 998 429

316 149 024

0,30

371 949 024

Czech Republic

3 400 000

193 300 000

196 700 000

65 566 667

198 357 600

1 003 663 052

9 254 923

56 242 158

1 267 517 733

1,22

1 464 217 733

Denmark

3 400 000

318 500 000

321 900 000

107 300 000

288 014 100

1 756 347 548

16 195 537

98 420 257

2 158 977 442

2,08

2 480 877 442

Germany

26 300 000

3 403 800 000

3 430 100 000

1 143 366 662

1 617 919 650

18 298 202 749

168 730 393

182 159 254

20 267 012 046

19,53

23 697 112 046

Estonia

0

16 800 000

16 800 000

5 600 000

20 176 800

98 750 061

910 589

5 533 646

125 371 096

0,12

142 171 096

Ireland

0

178 200 000

178 200 000

59 400 000

199 435 200

954 136 602

8 798 233

53 466 849

1 215 836 884

1,17

1 394 036 884

Greece

1 400 000

155 000 000

156 400 000

52 133 334

320 616 300

1 669 342 922

15 393 254

93 544 788

2 098 897 264

2,02

2 255 297 264

Spain

4 700 000

1 056 600 000

1 061 300 000

353 766 667

1 194 082 200

7 557 283 918

69 686 816

423 486 700

9 244 539 634

8,91

10 305 839 634

France

30 900 000

1 357 500 000

1 388 400 000

462 800 000

2 687 302 500

14 688 863 833

135 448 153

823 118 270

18 334 732 756

17,67

19 723 132 756

Italy

4 700 000

1 795 300 000

1 800 000 000

600 000 000

1 865 228 700

11 340 357 954

104 571 093

635 478 409

13 945 636 156

13,44

15 745 636 156

Cyprus

0

33 200 000

33 200 000

11 066 667

26 082 900

124 785 643

1 150 667

6 992 600

159 011 810

0,15

192 211 810

Latvia

0

21 100 000

21 100 000

7 033 333

20 254 500

122 761 929

1 132 006

6 879 197

151 027 632

0,15

172 127 632

Lithuania

800 000

47 900 000

48 700 000

16 233 334

40 864 500

195 503 678

1 802 768

10 955 418

249 126 364

0,24

297 826 364

Luxembourg

0

12 300 000

12 300 000

4 100 000

43 806 900

209 580 689

1 932 574

11 744 250

267 064 413

0,26

279 364 413

Hungary

2 000 000

112 200 000

114 200 000

38 066 667

130 727 400

710 035 803

6 547 344

39 788 199

887 098 746

0,85

1 001 298 746

Malta

0

10 100 000

10 100 000

3 366 667

8 656 650

41 415 089

381 895

2 320 773

52 774 407

0,05

62 874 407

Netherlands

7 300 000

2 039 100 000

2 046 400 000

682 133 333

297 167 000

4 330 160 684

– 625 110 923

43 106 902

4 045 323 663

3,90

6 091 723 663

Austria

3 200 000

168 100 000

171 300 000

57 100 000

292 646 475

2 068 694 869

19 075 737

20 593 930

2 401 011 011

2,31

2 572 311 011

Poland

12 800 000

379 500 000

392 300 000

130 766 667

552 490 800

2 643 222 934

24 373 544

148 117 997

3 368 205 275

3,25

3 760 505 275

Portugal

200 000

131 300 000

131 500 000

43 833 334

245 006 700

1 172 159 479

10 808 653

65 684 174

1 493 659 006

1,44

1 625 159 006

Romania

1 000 000

142 300 000

143 300 000

47 766 667

145 281 600

918 721 609

8 471 666

51 482 303

1 123 957 178

1,08

1 267 257 178

Slovenia

0

78 800 000

78 800 000

26 266 667

53 411 850

255 532 629

2 356 304

14 319 254

325 620 037

0,31

404 420 037

Slovakia

1 400 000

93 400 000

94 800 000

31 600 000

79 764 600

493 806 280

4 553 460

27 671 369

605 795 709

0,58

700 595 709

Finland

800 000

138 000 000

138 800 000

46 266 667

241 236 300

1 313 937 142

12 116 006

73 628 953

1 640 918 401

1,58

1 779 718 401

Sweden

2 600 000

450 300 000

452 900 000

150 966 667

153 822 000

2 515 711 736

– 141 688 197

25 043 999

2 552 889 538

2,46

3 005 789 538

United Kingdom

9 500 000

2 753 300 000

2 762 800 000

920 933 334

2 567 350 200

12 674 099 504

116 869 718

–3 079 226 649

12 279 092 773

11,83

15 041 892 773

Total

Total

123 400 000

123 400 000

16 653 700 000

16 653 700 000

16 777 100 000

16 777 100 000

5 592 366 667

5 592 366 667

13 786 799 525

13 786 799 525

90 002 471 722

90 002 471 722

0

0

0

0

103 789 271 247

103 789 271 247

100,00

100,00

120 566 371 247

120 566 371 247

B. GENERAL STATEMENT OF REVENUE BY BUDGET HEADING

REVENUE

| Title | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- | --- |
| 1 | OWN RESOURCES | 125 105 765 530 | –4 539 394 283 | 120 566 371 247 |
| 3 | SURPLUSES, BALANCES AND ADJUSTMENTS | p.m. | 4 539 394 283 | 4 539 394 283 |
| 4 | REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES | 1 180 425 515 | | 1 180 425 515 |
| 5 | REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS | 57 294 000 | | 57 294 000 |
| 6 | CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION/COMMUNITY AGREEMENTS AND PROGRAMMES | 30 000 000 | | 30 000 000 |
| 7 | INTEREST ON LATE PAYMENTS AND FINES | 123 000 000 | | 123 000 000 |
| 8 | BORROWING AND LENDING OPERATIONS | 438 717 | | 438 717 |
| 9 | MISCELLANEOUS REVENUE | 30 210 000 | | 30 210 000 |
| | Total | 126 527 133 762 | | 126 527 133 762 |

Title

Heading

Budget 2011

Amending budget No 2/2011

New amount

1

OWN RESOURCES

125 105 765 530

–4 539 394 283

120 566 371 247

3

SURPLUSES, BALANCES AND ADJUSTMENTS

p.m.

4 539 394 283

4 539 394 283

4

REVENUE ACCRUING FROM PERSONS WORKING WITH THE INSTITUTIONS AND OTHER UNION BODIES

1 180 425 515

1 180 425 515

5

REVENUE ACCRUING FROM THE ADMINISTRATIVE OPERATION OF THE INSTITUTIONS

57 294 000

57 294 000

6

CONTRIBUTIONS AND REFUNDS IN CONNECTION WITH UNION/COMMUNITY AGREEMENTS AND PROGRAMMES

30 000 000

30 000 000

7

INTEREST ON LATE PAYMENTS AND FINES

123 000 000

123 000 000

8

BORROWING AND LENDING OPERATIONS

438 717

438 717

9

MISCELLANEOUS REVENUE

30 210 000

30 210 000

Total

Total

126 527 133 762

126 527 133 762

126 527 133 762

126 527 133 762

TITLE 1

OWN RESOURCES

| Title
  Chapter | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- | --- |
| 1 1 | LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM) | 123 400 000 | | 123 400 000 |
| 1 2 | CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM | 16 653 700 000 | | 16 653 700 000 |
| 1 3 | OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM | 13 786 799 525 | | 13 786 799 525 |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
| 1 5 | CORRECTION OF BUDGETARY IMBALANCES | 0 | | 0 |
| 1 6 | GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN | 0 | | 0 |
| | Title 1 — Total | 125 105 765 530 | –4 539 394 283 | 120 566 371 247 |

Title

Chapter

Heading

Budget 2011

Amending budget No 2/2011

New amount

1 1

LEVIES AND OTHER DUTIES PROVIDED FOR UNDER THE COMMON ORGANISATION OF THE MARKETS IN SUGAR (ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM)

123 400 000

123 400 000

1 2

CUSTOMS DUTIES AND OTHER DUTIES REFERRED TO IN ARTICLE 2(1)(a) OF DECISION 2007/436/EC, EURATOM

16 653 700 000

16 653 700 000

1 3

OWN RESOURCES ACCRUING FROM VALUE ADDED TAX PURSUANT TO ARTICLE 2(1)(b) OF DECISION 2007/436/EC, EURATOM

13 786 799 525

13 786 799 525

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(c) OF DECISION 2007/436/EC, EURATOM

94 541 866 005

–4 539 394 283

90 002 471 722

1 5

CORRECTION OF BUDGETARY IMBALANCES

0

0

1 6

GROSS REDUCTION IN THE ANNUAL GNI-BASED CONTRIBUTION GRANTED TO THE NETHERLANDS AND SWEDEN

0

0

Title 1 — Total

Title 1 — Total

125 105 765 530

125 105 765 530

–4 539 394 283

–4 539 394 283

120 566 371 247

120 566 371 247

CHAPTER 1 4 —OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

| Title
  Chapter
  Article
  Item | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- | --- |
| 1 4 | OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM |
| 1 4 0 | Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |
| | Chapter 1 4 — Total | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |

Title

Chapter

Article

Item

Heading

Budget 2011

Amending budget No 2/2011

New amount

1 4

OWN RESOURCES BASED ON GROSS NATIONAL INCOME PURSUANT TO ARTICLE 2(1)(C) OF DECISION 2007/436/EC, EURATOM

1 4 0

1 4 0

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

94 541 866 005

–4 539 394 283

90 002 471 722

Chapter 1 4 — Total

Chapter 1 4 — Total

94 541 866 005

94 541 866 005

–4 539 394 283

–4 539 394 283

90 002 471 722

90 002 471 722

1 4 0Own resources based on gross national income pursuant to Article 2(1)(c) of Decision 2007/436/EC, Euratom

| Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- |
| 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |

Budget 2011

Amending budget No 2/2011

New amount

94 541 866 005

–4 539 394 283

90 002 471 722

Remarks

Remarks

The GNI-based resource is an ‘additional’ resource, providing the revenue required to cover expenditure in excess of the amount yielded by traditional own resources, VAT-based payments and other revenue in any particular year. By implication, the GNI-based resource ensures that the general budget of the European Union is always balanced ex ante.

ex ante

The GNI call rate is determined by the additional revenue needed to finance the budgeted expenditure not covered by the other resources (VAT-based payments, traditional own resources and other revenue). Thus a call rate is applied to the GNI of each of the Member States.

The rate to be applied to the Member States' gross national income for this financial year is 0,7176 %.

Legal basis

Legal basis

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 2(1)(c) thereof.

| Member State | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- |
| Belgium | 2 726 497 830 | – 130 911 829 | 2 595 586 001 |
| Bulgaria | 262 406 752 | –12 599 367 | 249 807 385 |
| Czech Republic | 1 054 284 132 | –50 621 080 | 1 003 663 052 |
| Denmark | 1 844 931 271 | –88 583 723 | 1 756 347 548 |
| Germany | 19 221 096 928 | – 922 894 179 | 18 298 202 749 |
| Estonia | 103 730 652 | –4 980 591 | 98 750 061 |
| Ireland | 1 002 259 749 | –48 123 147 | 954 136 602 |
| Greece | 1 753 538 451 | –84 195 529 | 1 669 342 922 |
| Spain | 7 938 445 577 | – 381 161 659 | 7 557 283 918 |
| France | 15 429 716 203 | – 740 852 370 | 14 688 863 833 |
| Italy | 11 912 323 979 | – 571 966 025 | 11 340 357 954 |
| Cyprus | 131 079 372 | –6 293 729 | 124 785 643 |
| Latvia | 128 953 590 | –6 191 661 | 122 761 929 |
| Lithuania | 205 364 166 | –9 860 488 | 195 503 678 |
| Luxembourg | 220 151 170 | –10 570 481 | 209 580 689 |
| Hungary | 745 847 402 | –35 811 599 | 710 035 803 |
| Malta | 43 503 914 | –2 088 825 | 41 415 089 |
| Netherlands | 4 548 558 093 | – 218 397 409 | 4 330 160 684 |
| Austria | 2 173 032 244 | – 104 337 375 | 2 068 694 869 |
| Poland | 2 776 537 395 | – 133 314 461 | 2 643 222 934 |
| Portugal | 1 231 278 900 | –59 119 421 | 1 172 159 479 |
| Romania | 965 058 554 | –46 336 945 | 918 721 609 |
| Slovenia | 268 420 757 | –12 888 128 | 255 532 629 |
| Slovakia | 518 712 057 | –24 905 777 | 493 806 280 |
| Finland | 1 380 207 308 | –66 270 166 | 1 313 937 142 |
| Sweden | 2 642 595 001 | – 126 883 265 | 2 515 711 736 |
| United Kingdom | 13 313 334 558 | – 639 235 054 | 12 674 099 504 |
| Article 1 4 0 — Total | 94 541 866 005 | –4 539 394 283 | 90 002 471 722 |

Member State

Budget 2011

Amending budget No 2/2011

New amount

Belgium

2 726 497 830

– 130 911 829

2 595 586 001

Bulgaria

262 406 752

–12 599 367

249 807 385

Czech Republic

1 054 284 132

–50 621 080

1 003 663 052

Denmark

1 844 931 271

–88 583 723

1 756 347 548

Germany

19 221 096 928

– 922 894 179

18 298 202 749

Estonia

103 730 652

–4 980 591

98 750 061

Ireland

1 002 259 749

–48 123 147

954 136 602

Greece

1 753 538 451

–84 195 529

1 669 342 922

Spain

7 938 445 577

– 381 161 659

7 557 283 918

France

15 429 716 203

– 740 852 370

14 688 863 833

Italy

11 912 323 979

– 571 966 025

11 340 357 954

Cyprus

131 079 372

–6 293 729

124 785 643

Latvia

128 953 590

–6 191 661

122 761 929

Lithuania

205 364 166

–9 860 488

195 503 678

Luxembourg

220 151 170

–10 570 481

209 580 689

Hungary

745 847 402

–35 811 599

710 035 803

Malta

43 503 914

–2 088 825

41 415 089

Netherlands

4 548 558 093

– 218 397 409

4 330 160 684

Austria

2 173 032 244

– 104 337 375

2 068 694 869

Poland

2 776 537 395

– 133 314 461

2 643 222 934

Portugal

1 231 278 900

–59 119 421

1 172 159 479

Romania

965 058 554

–46 336 945

918 721 609

Slovenia

268 420 757

–12 888 128

255 532 629

Slovakia

518 712 057

–24 905 777

493 806 280

Finland

1 380 207 308

–66 270 166

1 313 937 142

Sweden

2 642 595 001

– 126 883 265

2 515 711 736

United Kingdom

13 313 334 558

– 639 235 054

12 674 099 504

Article 1 4 0 — Total

Article 1 4 0 — Total

94 541 866 005

–4 539 394 283

90 002 471 722

TITLE 3

SURPLUSES, BALANCES AND ADJUSTMENTS

| Title
  Chapter | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR | p.m. | 4 539 394 283 | 4 539 394 283 |
| 3 1 | BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 2 | BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000 | p.m. | | p.m. |
| 3 4 | ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE | p.m. | | p.m. |
| 3 5 | RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| 3 6 | RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM | p.m. | | p.m. |
| 3 7 | ADJUSTMENT RELATING TO THE IMPLEMENTATION OF DECISION 2007/436/EC, EURATOM | — | | — |
| | Title 3 — Total | p.m. | 4 539 394 283 | 4 539 394 283 |

Title

Chapter

Heading

Budget 2011

Amending budget No 2/2011

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

p.m.

4 539 394 283

4 539 394 283

3 1

BALANCES AND ADJUSTMENT OF BALANCES BASED ON VAT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(4), (5) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 2

BALANCES AND ADJUSTMENTS OF BALANCES BASED ON GROSS NATIONAL INCOME/PRODUCT FOR THE PREVIOUS FINANCIAL YEARS AS A RESULT OF THE APPLICATION OF ARTICLE 10(6), (7) AND (8) OF REGULATION (EC, EURATOM) No 1150/2000

p.m.

p.m.

3 4

ADJUSTMENT RELATING TO THE NON-PARTICIPATION OF CERTAIN MEMBER STATES IN CERTAIN POLICIES IN THE AREA OF FREEDOM, SECURITY AND JUSTICE

p.m.

p.m.

3 5

RESULT OF THE DEFINITIVE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

p.m.

p.m.

3 6

RESULT OF INTERMEDIATE UPDATES OF THE CALCULATION OF THE FINANCING OF THE CORRECTION OF BUDGETARY IMBALANCES FOR THE UNITED KINGDOM

p.m.

p.m.

3 7

ADJUSTMENT RELATING TO THE IMPLEMENTATION OF DECISION 2007/436/EC, EURATOM

—

—

Title 3 — Total

Title 3 — Total

p.m.

p.m.

4 539 394 283

4 539 394 283

4 539 394 283

4 539 394 283

CHAPTER 3 0 —SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

| Title
  Chapter
  Article
  Item | Heading | Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- | --- | --- |
| 3 0 | SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR |
| 3 0 0 | Surplus available from the preceding financial year | p.m. | 4 539 394 283 | 4 539 394 283 |
| 3 0 2 | Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions | p.m. | | p.m. |
| | Chapter 3 0 — Total | p.m. | 4 539 394 283 | 4 539 394 283 |

Title

Chapter

Article

Item

Heading

Budget 2011

Amending budget No 2/2011

New amount

3 0

SURPLUS AVAILABLE FROM THE PRECEDING FINANCIAL YEAR

3 0 0

3 0 0

Surplus available from the preceding financial year

Surplus available from the preceding financial year

p.m.

4 539 394 283

4 539 394 283

3 0 2

3 0 2

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

Surplus own resources resulting from repayment of the surplus from the Guarantee Fund for external actions

p.m.

p.m.

Chapter 3 0 — Total

Chapter 3 0 — Total

p.m.

p.m.

4 539 394 283

4 539 394 283

4 539 394 283

4 539 394 283

3 0 0Surplus available from the preceding financial year

| Budget 2011 | Amending budget No 2/2011 | New amount |
| --- | --- | --- |
| p.m. | 4 539 394 283 | 4 539 394 283 |

Budget 2011

Amending budget No 2/2011

New amount

p.m.

4 539 394 283

4 539 394 283

Remarks

Remarks

Article 15 of the Financial Regulation states that the balance from each financial year, whether surplus or deficit, is entered as revenue or expenditure in the budget of the subsequent financial year.

The relevant estimates of such revenue or expenditure are entered in the budget during the budgetary procedure and, where appropriate, in a letter of amendment submitted pursuant to Article 34 of the Financial Regulation. They are drawn up in accordance with the principles set out in Article 15 of Regulation (EC, Euratom) No 1150/2000.

After the closure of the accounts for each financial year, any discrepancy in relation to the estimates is entered in the budget for the following financial year through an amending budget that must be presented by the Commission within 15 days following the submission of the provisional accounts.

A deficit is entered in Article 27 02 01 of the statement of expenditure of Section III ‘Commission’.

Legal basis

Legal basis

Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities' own resources (OJ L 130, 31.5.2000, p. 1).

Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1), and in particular Article 15 thereof.

Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities' own resources (OJ L 163, 23.6.2007, p. 17), and in particular Article 7 thereof.

---

(1)  AB No 1/2011 and AB No 2/2011 included.

1

(2)  The figures in this column correspond to those in the 2010 budget (OJ L 64, 12.3.2010, p. 1) plus Amending Budgets No 1/2010 to No 8/2010.

2

(3)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

3

(4)  AB No 1/2011 and AB No 2/2011 included.

4

(5)  The figures in this column correspond to those in the 2010 budget (OJ L 64, 12.3.2010, p. 1) plus Amending Budgets No 1/2010 to No 8/2010.

5

(6)  The own resources for the 2011 budget are determined on the basis of the budget forecasts adopted at the 148th meeting of the Advisory Committee on Own Resources on 18 May 2010.

6

(7)  The third subparagraph of Article 310(1) of the Treaty on the Functioning of the European Union (former Article 268 of the Treaty establishing the European Community) reads: ‘The revenue and expenditure shown in the budget shall be in balance’.

7

(8)  The base to be used does not exceed 50 % of GNI.

8

(9)  For the period 2007-2013 only, the rate of call of the VAT resource for Austria shall be fixed at 0,225 %, for Germany at 0,15 % and for the Netherlands and Sweden at 0,10 %.

9

(10)  Calculation of rate: (90 002 471 722) / (125 416 430 000) = 0,717629035701303.

10

(11)  Rounded percentages.

11

(12)  The amount of enlargement-related expenditure corresponds to: (i) payments made to the 10 new Member States (which joined the Union on 1 May 2004) under 2003 appropriations, as adjusted by applying the EU GDP deflator for years 2004-2009, as well as payments made to Bulgaria and Romania under 2006 appropriations, as adjusted by applying the EU GDP deflator for years 2007-2009; and (ii) total allocated expenditure in those Member States, except for agricultural direct payments and market-related expenditure as well as that part of rural development expenditure originating from the EAGGF, Guarantee Section. This amount is deducted from total allocated expenditure to ensure that expenditure which is unabated before enlargement remains so after enlargement.

12

(13)  The ‘UK advantage’ corresponds to the effects arising for the United Kingdom from the changeover to capped VAT and the introduction of the GNP/GNI-based own resource.

13

(14)  These windfall gains correspond to the net gains of the United Kingdom resulting from the increase — from 10 to 25 % as of 1 January 2001 — in the percentage of traditional own resources retained by Member States to cover the collection costs of traditional own resources (TOR).

14

(15)  p.m. (own resources + other revenue = total revenue = total expenditure); (120 566 371 247 + 5 960 762 515 = 126 527 133 762 = 126 527 133 762).

15

(16)  Total own resources as percentage of GNI: (120 566 371 247) / (12 541 643 000 000) = 0,96 %; own resources ceiling as percentage of GNI: 1,23 %.

16

---